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10 common mistakes while filing GST returns
How the mistakes while filing GST returns can impact your business? Yes, they can definitely harm your business. How? a very small example: You started a business but skipped to file GSTR 1. ITC is not visible in the 2A of your buyer. They will
Enablement of SMS For Filing GSTR-3B on portal
Enablement of SMS For Filing GSTR-3B To make the compliance easier for taxpayers, the Government on today i.e. 08.06.2020 allowed the filing of Nil GST monthly return in FORM GSTR-3B through SMS. This would give substantially benefit over 22 lakh registered taxpayers who had to
GST ComplianceFile GST return using SMS in three steps
File GST return using SMS in simple steps: Great news for all GST registered person. Now you can file GST return using SMS facility. At present we are filing two main returns in GST. First is GSTR 3b, It is monthly. Then there is a
Fundamental Principle of Appeal
New Ground of Facts And Law In Devangere Cotton Mills Vs. CCE 2006(198) ELT 482 SC, SC held that Tribunal is not right in refusing new ground only on the ground that the ground was not raised earlier. The limitation applies for filing of an
Basic Principle of Appeal
Basic Principle of Appeal Right of Appeal not inherent right but to be regulated as per Law. CCE. Vs. SAIL 2010(10) SCC 744. An appeal can be filed even when duty/tax has been paid without a mark of protest. CC Vs. New India Export 2004(169
Whether GST is Payable on IPR Vol-III
Recipient of “Service” Defined The term ‘recipient’ is not defined in the IGST Act. However, sub-section (24) of Section 2 of the IGST Act states that the words and expression not defined in the IGST Act but defined in other Acts shall have the same
Maharashtra Govt. Issues Clarification on GST Appeals in regard to Non-Constitution of Appellate Tribunal
Maharashtra Govt. Issues Clarification on GST Appeals in regard to Non-Constitution of Appellate Tribunal 1. The Government received various representations that have been received wherein the issue has been decided against the registered person by the adjudicating authority or refund application has been rejected by
Intellectual Property Rights Taxability Under GST Laws
Intellectual Property Rights Taxability Under GST Laws In this article, an attempt has been made to explain the taxability of Intellectual Property Rights (hereinafter called IPR) on the touchstone of Goods & Service Tax Act, 2017 (hereinafter called the Act), with the help of cases
Whether interest can be recovered for delayed payment of tax by attaching the bank account of assessee without adjudicating u/s 73 or 74 of CGST Act, 2017
Whether interest can be recovered for delayed payment of tax by attaching the bank account of the assessee without adjudicating u/s 73 or 74 of CGST Act, 2017 MAHADEO CONSTRUCTION CO. AT CHATTARPUR, PALAMAU THROUGH ITS PARTNER ANIL KUMAR SINGH Vs THE UNION OF INDIA
GST Insights Judicial Pronouncements
GST Insights Judicial Pronouncements The validity of the Order of Prohibition passed by DC Best Judgement assessment The ex-parte assessment order passed during the lockdown period GST on Whole Time Director’s salary The time limit to claim TRAN-1 GST Credit is 30.06.2020? A. Order of Prohibition
GST CompliancePrinciple of natural Justice
Principle of natural Justice explained under case laws: Para17of Synergy fertichem limited Vs. state of Gujrat: In CCT v. Shukla & Bros.,(2010) 4 SCC 785, the Supreme Court held thus: “14. The principle of natural justice has twin ingredients; firstly, the person who is likely to
CA Shafaly GirdharwalInput Tax Credit on Medical Insurance
INPUT TAX CREDIT ON MEDICAL INSURANCE 1. GUIDELINES OF MINISTRY OF HOME AFFAIRS DURING COVID-19 LOCKDOWN A. The guidelines issued by the Ministry of Home Affairs (MHA) Government of India vide order no. 40-3/2020-DM-I(A) dated 15.04.2020 amongst other things specifies that all industrial and commercial